Political uncertainty and earnings management: Evidence from Latin American countries

Abstract Purpose: This article aims to examine whether political uncertainty affects the accounting choices of firms’ managers in the sense of practicing earnings management through discretionary accruals. Originality/value: The research is original for providing evidence on the direction of earning...

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Veröffentlicht in:	RAM. Revista de Administração Mackenzie 2024, Vol.25 (2), p.1-29
Hauptverfasser:	Passos, Lineker Costa, Lucena, Wenner Glaucio Lopes
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Capital markets Earnings management Election results Generalized method of moments Presidential elections Stockholders
Online-Zugang:	Volltext
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